- quote -

To me in the post-IRS reorganization, "area office" means
what "district office" used to mean. Both refer to "field
locations" - i.e. other than Washington, DC or a "service
center" (now "campus") location.

- quote -

Yes, they do. In 1991, the IRS discovered that it was more
cost effective to "protect the revenue base" than to do
normal, general program examinations, so back then, 1992 and
1993 had a higher percentage (almost 50%) of claims examined
than in prior years. Form 5344 had special boxes that had
to be filled in to track this "PRB" function, starting in
1992. (I left them in 1994).

- quote -

Examination of a claim by field units are always pre-refund
audits.

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"Harlan Lunsford" <hlunsfordns[at]bellsouth.net> wrote:

- quote -

In the past, I've only seen reviews of 1040Xs before issuing
refunds. Right now, I'm involved in an audit of 1040X,
however. After the audit, IRS will let us know if they're
going to issue the refund.

Joel Berry, CPA
Sugar Land, Texas

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D. Stussy wrote:
- quote -

Okay, if that's what area office means. Actually, I've never
even heard them use either term. However "area" suggests a
much more broader term than just "field". a field office is
usually something really local, while "area" seems to suggest
something as grand as regional. I don't really know.

Do they actually audit 1040x forms before payment is made?
or simply review the claim? There is a difference, you know.

C$,
HL

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Harlan Lunsford wrote:
- quote -

If all that were happening were a "review," they wouldn't be
sending it to a field office ("area office"). Field offices
don't do reviews - they do examinations.

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D. Stussy wrote:
- quote -

disagree. "review" does not mean "audit.

Cheer$,
Harlan Lunsford, EA in LA

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Joe Kelley wrote:

- quote -

It means don't spend your refund, if any, before the egg
hatches. Or put another way, it's going to be a loooong time
; say 90 days before the issue is resolved. Maybe sooner,
but don't count on it.

Cheer$,
Harlan Lunsford, EA in LA

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wisteria_978[at]yahoo.com (Joe Kelley) wrote:

- quote -

I think that all it means is that the review process will be
slower than usual.

I received such a letter in response to a Form 1040X, and
eventually received the requested refund with no additional
correspondence. (Although there may have been a request for
some additional documentation; I can't remember whether the
request came before or after the letter you describe.
Anyway, we supplied the documentation--which was a copy of
the "qualified appraisal" for a large charitable deduction
carryforward from a previous year--and the refund was
approved.)

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"Joe Kelley" <wisteria_978[at]yahoo.com> wrote:

- quote -

I think the language is quite clear. It was sent to another
office and is being reviewed.

--
David M. Woods, EA
Boston, MA 02109

Postings here are general information only and not to be
relied upon as advice.

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- quote -

It means they are looking at it again. But amended returns
are taking 8 weeks anyway lately, so don't lose too much
sleep.

Helen, EA in PA
Member of The Tax Gang
President, PA Society of Enrolled Agents
Campaigning for NAEA Board of Directors - Looking for YOUR vote

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Joe Kelley wrote:

- quote -

They're auditing the amended return.

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Wonder if anyone can help me. I filed 1040X in late July
and received LTR0083C from IRS which says that "the claim
form (1040X) has been sent to the Area Office for review".

Anyone know what this means and what I should expect from
here.

Thanks in advance,
Joe.

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